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Read the Community Amateur Sports Clubs detailed guidance notes (17 March 2023)

Guidance

Read the Community Amateur Sports Clubs detailed guidance notes

Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from.

From:
HM Revenue & Customs
Published
27 March 2015
Last updated
17 March 2023 — See all updates

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Documents

 

Read the Community Amateur Sports Clubs: detailed guidance notes

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Find out about Corporation Tax and VAT rules for Community Amateur Sports Clubs

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How to incorporate an existing CASC into a company

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Find out about multi-sports clubs and CASCs

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Find out about seasonal sports and CASCs

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How to adopt CASC clauses

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Details

The CASC scheme was introduced in April 2002. It has enabled many local amateur sports clubs to register with HMRC and benefit from a range of tax reliefs.

This information gives CASCs access to the most up to date information available about their tax obligations and any reliefs available to them.

Published 27 March 2015


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